Threat of US reciprocal tariffs leads to likely removal of ‘Google Tax’ from 1 April 2025 India is likely to withdraw its 6% Equalisation Levy from 1 April 2025. The charge, introduced in 2016, applies to B2B online advertising revenues made by offshore providers. This
1 April 2025, VAT on non-resident digital services reforms South Africa is to reform its non-resident digital services VAT regime from 1 April 2025. There are three main changes: Withdrawing the obligation for foreign providers of digital services to VAT register in South Africa if
2025 tax reform decree introducing 18% VAT on non-resident platform e-services repealed The Caribbean island state of Dominican Republic failed again to impost VAT liabilities for foreign providers of digital services via digital platforms for local consumers. It had implemented on 28 February the obligations
2025 Budget imposes 10% VAT on digital services January 2025 The West African country of Burkina Faso has brought into the VAT net the provision of digital services by non-resident providers to local consumers. This measure is contained within the Budget and Finance Law, approved
1st April 2025 non-resident sellers and marketplaces subject to 18% VAT on B2C digital and electronic services The South Asian island country of Sri Lanka is bringing forward reforms to Parliament for 1 April 2025. The news was confirmed in the 2025 Budget. Guidance on
2025 Budget announces plan to implement VAT collections on foreign providers of digital services Botswana’s 2025/26 Budget has brought into the VAT net the provision of digital services by non-resident providers to local consumers. The implementation date is to be 1 September 2025. Non-resident businesses
Jan 2025 platforms retrospectively responsible for VAT Chad’s Minister of Finance and Budget has presented the 2025 which extends the existing VAT on digital services obligation to facilitating digital platforms. This will apply retrospectively from 1 January 2025. Any platform or marketplace will have to
1 June 2025 VAT on non-resident digital service B2C providers & platforms The Bureau of Internal Revenue (BIR) on 16 January 2025 has executed implementing regulations (Revenue Regulations 003-2025) for the imposition of 12% VAT on foreign digital services providers (DSPs) to consumers and businesses.
2025 Finance Act proposes retrospective 1 Jan 2025 levying 19% VAT on electronic services The West African country of Republic of Niger’s Parliament, National Assembly, has approved the Government’s 2025 budget, which includes imposing VAT on the sale of digital services to consumers. This will
